ITAT Ahmedabad held that notice issued u/s. 274 without specifying ground for imposition of penalty u/s. 271 (1) (c) i.e.

Gauhati High Court held that arrest of accused involved in evasion of GST by falsely claiming ITC during investigation ...

The primary issue revolved around the non-fulfillment of conditions under Section 54F, which requires the construction of a ...

16. Where on consideration of material on record, one view is conclusively taken by the Assessing Officer, it is not open to ...

ITAT Kolkata held that condonation of delay in filing of an appeal is liable to be allowed as sufficient cause shown.

Before CIT (A) held that addition can be made in cases where the consideration received against issue of shares exceed the FMV of such shares. AO must compute the value as per Rule 11UA and thereafter ...

ITAT Mumbai held that addition towards bogus purchases unwarranted as GP rate on sale of alleged bogus purchases is more than the GP rate of other purchases. Accordingly, appeal allowed the addition ...

Kerala High Court held that revisionary proceedings by PCIT u/s. 263 rightly exercised since claim of provision for bad and doubtful debts was assumed by assessing officer to be correct without ...

ITAT Agra held that addition towards interest paid on CC is liable to be deleted since interest free advance given to potato growers (farmers) were out of the business expediency. Accordingly, ...

On verifying the DIN, if any individual or taxpayer finds that the Summon/letter/Notice is fake, it may immediately be ...

State of Odisha & Others before the Orissa High Court, the petitioner, a government contractor, sought relief concerning ...

Karnataka High Court held that proceedings initiated against deceased person are null and void and the same cannot be continued against his/her legal representative. Accordingly, order of Single Judge ...